Conţinutul numărului revistei |
Articolul precedent |
Articolul urmator |
851 46 |
Ultima descărcare din IBN: 2024-04-18 10:32 |
SM ISO690:2012 ŢUŢUIANU, Ion. Reglementări juridice româneşti şi comunitare privind impozitarea societăţilor. In: Revista Naţională de Drept, 2009, nr. 7(106), pp. 55-58. ISSN 1811-0770. |
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Revista Naţională de Drept | ||||||
Numărul 7(106) / 2009 / ISSN 1811-0770 /ISSNe 2587-411X | ||||||
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Pag. 55-58 | ||||||
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Rezumat | ||||||
The tax represents the final resource which is bringing the highest contribution to the creation of budgetary funds. If taxation is defined as an element of sovereignity, which contributes to the application of political strategy at a national level, at a community level it was necessary to create some systems, not only at the level of the Council of Europe, with enlarged competencies, which together with the national authorities should implement the European Directives in the national legislations, such as art. 45 from the EEC Directive 90/435, transposed in article 201 of the Fiscal Code. For the taxation of companies the measures are meant to facilitate the administrative cooperation between the national fiscal authorities and to eliminate the obstacles of the cross-border activities of enterprises. |
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